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| | Department of Treasury, Internal Revenue Service; Department, OGC-97-39, April 24, 1997 |
 | | The rules implement changes in the provisions of the Internal Revenue Code of 1986, the Employee Retirement Income Security Act of 1974 (ERISA), and the Public Health Service Act which were enacted by the Health Insurance Portability and Accountability Act of 1996 (HIPAA). |
 | | Section 707 of ERISA, Section 9806 of the Internal Revenue code, and Section 2707 of the Public Health Service Act provide that the Secretaries may promulgate any interim final rules determined to be appropriate to carry out the provisions of Part B of the act. |
 | | The Department of Health and Human Services' interim rule is adopted pursuant to the authority contained in Sections 2701, 2702, 2711, 2712, 2713, and 2792 of the Public Health Service Act, as established by HIPAA (Pub. |
| www.gao.gov /decisions/majrule/og97039.htm (1384 words) |
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